Officer's CGST Act Arrest Invalidated After Driver Signs Memo Instead of Family Member, Violating D.K. Basu Guidelines
Case-Laws
GST
HC invalidated an arrest under CGST Act 2017 due to procedural violations. While proper documentation including arrest memo, medical records and grounds for arrest were maintained, the arrest memo was improperly attested by a driver rather than a family member or local resident as required by official instructions and D.K. Basu guidelines. The arresting of
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